Fuzzy Time Driven Activity Based Costing in Environmental Cost Accounting

سال انتشار: 1391
محل انتشار: همایش بین المللی بحران های زیست محیطی ایران و راهکارهای بهبود آن
کد COI اختصاصی: ICECS01_001
زبان مقاله: انگلیسی
تعداد مشاهده: 1823

نویسندگان

Department of Accounting, , Tabriz Branch, Islamic Azad University, Tabriz, Iran

MA student, Department of Accounting, , Tabriz Branch, Islamic Azad University, Tabriz, Iran

چکیده

The recent studies show that although the environmental costs are significant and very important, they are ignored by managers. The environmental accounting equips the organization with tools which revise the traditional accounting system and modify it in a way that it processes environmental cost related information and presents the report appropriately to the managers. Meanwhile, the environmental costs such as costs resulted from pollution and its removal as a function of production or services should be identified and appropriated between products and services by using proper costing methods. Thus, costing and pricing of the products will be carried out with more precision. To realize this goal, the present research suggests to use fuzzy time driven activity based costing in firms and entities which use environmental accounting in their accounting systems.

کلیدواژه ها

costing, environmental accounting, fuzzy time driven activity based costing

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